We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance

Results: 1-10 of 427

IRS Provides Sample Language for “Qualified Contingency” to Meet “Probability of Exhaustion Test”
  • Bryan Cave LLP
  • USA
  • September 19 2016

One of the many requirements that a trust must meet in order for it to qualify as a Charitable Remainder Annuity Trust (“CRAT”) is the “Probability

Establishing your charitable legacy: giving to charity with strings attached
  • Arnold & Porter LLP
  • USA
  • October 27 2015

In this issue of Pieces of the Puzzle, the authors outline the key considerations when partnering with a charity to implement a specific project or

International grant-making: best practices for U.S. public charities
  • Baker & Hostetler LLP
  • USA
  • February 20 2014

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign

Using UPMIFA to release and modify restrictions on charitable funds
  • Mitchell Silberberg & Knupp LLP
  • USA
  • February 10 2011

Many donors impose restrictions of various types on the funds they contribute to charity

New SEC rule affects charitable organizations as clients of family offices
  • Quarles & Brady LLP
  • USA
  • August 22 2011

Many wealthy families have established family offices that provide various services to family members

Treasury Green Book Proposals Charitable Contribution Deduction Limitations
  • Bryan Cave LLP
  • USA
  • March 9 2016

The Department of the Treasury has released the Treasury Green Book for Fiscal Year 2017, which provides explanations of the President's budget

Planificación fiscal antes de emigrar a los Estados Unidos
  • Carlton Fields
  • USA
  • January 1 2016

Usted debe comenzar su planificación fiscal antes de llegar a los Estados Unidos. No existe ninguna consecuencia negativa, excepto los costos de la

Proposed regulations offer new examples of program-related investments
  • Morgan Lewis & Bockius LLP
  • USA
  • May 11 2012

The Internal Revenue Service (IRS) and the Treasury Department have issued long-awaited proposed Treasury Regulations providing nine additional examples of investments that qualify as program-related investments (PRIs

Private Letter Ruling 201236022 (09112012)
  • Proskauer Rose LLP
  • USA
  • November 15 2012

In this PLR, the Internal Revenue Service ("IRS") ruled that amounts paid to charities from the residue of the decedent's estate pursuant to a settlement agreement qualified for the charitable deduction for federal estate tax purposes because the charities had an enforceable right under state law to receive a portion of the residuary estate due to the undue influence by the drafting attorney (who was also a beneficiary

Final regulations released for basis in interests in tax-exempt trusts
  • Steptoe & Johnson LLP
  • USA
  • August 11 2015

Today the IRS released final regulations (TD 9729) that provide rules for determining a taxable beneficiary's basis in a term interest in a